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<filedesc>
<titlestmt>
<titleproper>A Guide to the Lancaster County (Va.) Business Records, <date>1796-1936</date>
</titleproper>
<subtitle id="sort">Lancaster County (Va.) Business Records, 1796-1936
<num type="collectionnumber">
</num>
</subtitle>
<author>Jennifer Taylor
</author>
</titlestmt>
<publicationstmt>

<publisher> Library of Virginia
</publisher> <xi:include xmlns:xi="http://www.w3.org/2001/XInclude"  href="https://ead.lib.virginia.edu/vivaead/add_con/lva_address.xi.xml" />

<date type="publication">&#169; 2024 By The Library of Virginia. All Rights Reserved.
</date>
</publicationstmt>
</filedesc>
<profiledesc>
<creation>Machine-readable finding aid derived from MARC record, created by Jennifer Taylor, <date>25 October 2024</date>
</creation>
<langusage>Description is in
<language langcode="eng">English
</language>
</langusage>
</profiledesc>
</eadheader>
<frontmatter>
<titlepage>
<titleproper>A Guide to the Lancaster County (Va.) Business Records, <date>1796-1936</date>
</titleproper>
<subtitle>A Collection in <lb/> the Library of Virginia
</subtitle>
<p id="logostmt">
<extptr xlink:actuate="onLoad" xlink:show="embed" xlink:type="simple" xlink:href="http://ead.lib.virginia.edu/vivaead/logos/lva.jpg"/>
</p>
<publisher>Library of Virginia
</publisher>
<date type="publication">2024
</date> 
<list type="deflist">
<defitem>
<label>Processed by:
</label>
<item>Library of Virginia staff
</item>
</defitem>
</list>
</titlepage>
</frontmatter>
<archdesc level="collection">
<runner placement="footer">Library of Virginia
</runner>
<did>
<head>Descriptive Summary
</head>
<repository label="Repository" encodinganalog="852$a">Library of Virginia
</repository>
<unittitle label="Title" encodinganalog="245$a">Lancaster County (Va.) Business Records,  
<unitdate type="inclusive" label="Date" encodinganalog="245$f" era="ce" calendar="gregorian">1796-1936
</unitdate>
</unittitle>
<physloc label="Location">Library of Virginia
</physloc>
<physdesc label="Physical Characteristics" encodinganalog="300$a"><extent>21 volumes; 0.1 cubic feet (1 folder)</extent>.
</physdesc>
<langmaterial label="Language">
<language langcode="eng">English
</language>
</langmaterial>
<origination label="Collector" encodinganalog="110$a">Lancaster County (Va.) Circuit Court
</origination>
</did>
<descgrp type="admininfo">
<head>Administrative Information
</head>
<accessrestrict encodinganalog="506$a">
<head>Access Restrictions
</head>
<p>There are no restrictions.
</p>
</accessrestrict>
<userestrict encodinganalog="540$a">
<head>Use Restrictions
</head>
<p>There are no restrictions.
</p>
</userestrict>
<prefercite encodinganalog="524$a">
<head>Preferred Citation
</head>
<p>Lancaster County (Va.) Business Records, 1796-1936. [include volume title]. Local government records collection, Lancaster County Court Records. The Library of Virginia, Richmond, Va. 23219.
</p>
</prefercite>
<acqinfo encodinganalog="541$a">
<head>Acquisition Information
</head>
<p>These records came to the Library of Virginia in transfers of court papers from Lancaster County in 2004 under the accession numbers 41565 and under an undated accession.
</p>
</acqinfo>
<processinfo>
<head>Processing Information
</head>
<p>Prior to 2024, the various business records in this collection were originally described as individual records, but they have been consolidated into one large business record for the locality.</p>
<p>These records were processed by P. Connelly and Greg Crawford between 2000 and 2003.</p>
<p>Encoded by J. Taylor: October 2024.
</p>
</processinfo>
</descgrp>
<bioghist encodinganalog="545$a">
<head>Historical Information
</head>
<p><emph render="bold">Context for Record Type:</emph> Business Records, both volumes and loose records, are in some cases transferred to the Library of Virginia as components of court record transfers. These business records in some cases were simply stored in the local court building for safe keeping by business owners. In other cases, business records (particularly ledgers, account books, etc.) may have been filed in a court case as an exhibit. These business record exhibits appeared both in chancery causes and in judgments, these records serving as exhibits for business dissolution cases, debut suits, and contract disputes.
</p>
<p><emph render="bold">Locality History:</emph> Lancaster County was named probably for the English county. It was formed from Northumberland and York Counties sometime between 26 March and 16 September 1651. The county court first met on 1 January 1652. The county seat is Lancaster.</p>
</bioghist>
<scopecontent encodinganalog="520$a">
<head>Scope and Content
</head>
<p>The business records of Lancaster County consist of account books, daybooks, journals, a testimonal book, ledgers, and loose records. 
</p>
</scopecontent>
<arrangement encodinganalog="351">
<head>Arrangement
</head>
<p>This collection is arranged into 13 series: 
<list type="simple"><item>Series I: Business Records of Benjamin Waddey, 1809-1836</item>
<item>Series II: Business Records of B.F. Smith Fire-Proof Construction Company, 1893-1898</item>
<item>Series III: Business Records of Eubank and Dunaway, 1855-1856</item>
<item>Series IV: Business Records of the Hammell Oyster Company, 1929-1936</item>
<item>Series V: Business Records of John S. Chowning, 1855-1857</item>
<item>Series VI: Business Records of Stokeley Towles, 1796-1800</item>
<item>Series VII: Business Records of the Thomas West Tavern, 1809-1815</item>
<item>Series VIII: Business Records of an Unidentified Business, 1838-1842</item>
<item>Series IX: Business Records of an Unidentified General Store, 1839-1846</item>
<item>Series X: Business Records of an Unidentified Merchant, 1796-1801</item>
<item>Series XI: Business Records of Waddey and Payne, 1832-1835</item>
<item>Series XII: Business Records of Warner Eubank, 1845-1850</item>
<item>Series XIII: Business Records of West and Adam, 1804-1809</item>
</list>
</p>
</arrangement>
<descgrp type="add">

<head>Adjunct Descriptive Data
</head>
<relatedmaterial encodinganalog="544$a">
<head>Related Material
</head>
<p>Additional Lancaster County Court Records can be found on microfilm at the Library of Virginia. Consult <extref xmlns:xlink="http://www.w3.org/1999/xlink" xlink:type="simple" xlink:href="https://www.lva.virginia.gov/public/local/results_all.asp?CountyID=VA105">"A Guide to Virginia County and City Records on Microfilm"</extref>
</p>
</relatedmaterial>
</descgrp>
<dsc type="in-depth">
<head>Contents List
</head>
<c01 level="series">
<did>
<unittitle label="Series I">Business Records of Benjamin Waddey, 
<unitdate type="inclusive">1809-1836
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>2 volumes.</extent>
</physdesc>
</did>
<scopecontent>

<p><emph render="bold">Historical Information:</emph> Benjamin owned a general store in the town of Lancaster, which conducted business during the mid-nineteenth century.</p>
<p><emph render="bold">Scope and Content:</emph> The business records of Benjamin Waddey consist of a daybook and a cash account book.
</p>
</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128157">Cash Account Book of Benjamin Waddey
	<unitdate type="inclusive">1809-1815
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The volume recorded, on a daily basis, cash received by Benjamin Waddey's general store from merchandise sold. Information found in each entry includes date of transaction, items sold, quantity of each item sold, and total amount of cash received for items sold. Items sold include spices, liquor, dry-goods, powder, molasses, nails, soap, brimstone, and paper. Volume is in poor condition due to damaged spine.
	</p>
	</scopecontent>
	</c02>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128151">Daybook of Benjamin Waddey,
	<unitdate type="inclusive">1834-1836
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The volume recorded, in chronological order, the daily transactions of an Benjamin Waddey's general store. Information recorded in the daybook includes name of customer, date of transaction, merchandise purchased, quantity purchased, price of each item, and amount owed. Merchandise sold includes spices, nails, dry-goods, clothing, cigars, saw files, pocket knives, cheese, paper, cologne, bacon, and tin cups. Volume is in poor condition due to damaged spine.
	</p>
	</scopecontent>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series II">Business Records of the B.F. Smith Fire-Proof Construction Company,
<unitdate type="inclusive">1893-1898
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>1 volume.</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph> The B.F. Smith Fire-Proof Construction Company was founded in Alexandria, Virginia in 1897 by Bartholomew Smith and headquartered in Washington D.C. Smith focused his firm on drawing the interest of county clerks' offices and courthouses as the loss of public records to fire was a frequent problem of the era. The construction company built public buildings in North Carolina and Virginia between 1897 and 1914.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of the B.F. Smith Fire-Proof Construction Company consist of a testimonial book. The volume consists of testimonial letters from local governments in Georgia, North Carolina, South Carolina, and Virginia attesting to work performed by the company. The company specializes in constructing fire proof structures. This volume is directed at Counties that may be contemplating building or remodeling governmental structures that house valuable records.
</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 0007895610	">Testimonial Book of the B.F. Smith Fire-Proof Construction Company,
	<unitdate type="inclusive">1893-1898
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>

<c01 level="series">
<did>
<unittitle label="Series III">Business Records of Eubank and Dunaway, 
<unitdate type="inclusive">1855-1856
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>2 volumes</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph>Eubank and Dunaway was a general store that conducted business during the mid-nineteenth century in the town of Lancaster Court House, Virginia. Warner Eubank was one of the partners in the business. He also served as county clerk of Lancaster County during the following years, 1856-18884.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of Eubank and Dunaway consist of a journal and an account book.</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1102311">Journal of Eubank and Dunaway,
	<unitdate type="inclusive">1855-1856
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The journal  was used as a daybook recording transactions as they occurred on a daily basis from June 1855-June 1856. Information found in each entry includes name of customer, items purchased, and the amount owed. Merchandise sold include raisins, dry-goods, knives, wine, boots, plate glass, and onions. Volume is in poor condition due to torn spine.
	</p>
	</scopecontent>
	</c02>

	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1163661">Account Book of Eubank and Dunaway,
	<unitdate type="inclusive">1856
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The account book of Eubank and Dunaway is divided into three sections. The first section recorded a list of bonds with interest due Eubank and Dunaway. Information found in entries include name of bondholder, number of bonds held, date bond was due, amount of interest owed, and the total amount owed or paid. The second section records a list of accounts for 1855 to be collected by James R. Stephens. Information found in each entry includes name of customer and amount to be collected. The third section records an inventory of stock taken March 1856 of Eubank and Dunaway. Information found in each entry includes name of item, quantity of item, price per item, and total value of item. Items in stock include beaver, strychnine, dry-goods, table cloths, hair brushes, dishware, and pocket knives.
	</p>
	</scopecontent>
	</c02>	
</c01>
<c01 level="series">
<did>
<unittitle label="Series IV">Business Records of the Hammell Oyster Company, 
<unitdate type="inclusive">1929-1936
</unitdate>
</unittitle>
<physloc>Library of Virginia
</physloc>
<physdesc><extent>0.1 cubic feet; 1 folder.</extent>
</physdesc>
</did>
<scopecontent>

<p><emph render="bold">Historical Information:</emph>Hammell Oyster Company conducted business in Lancaster County during the early twentieth century. It planted and harvested oysters in the James and Rappahannock Rivers. Ansley B. Hammell and his son Hopkins J. Hammell were partners in the business.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of the Hammell Oyster Company consist of loose leaf documents which documented the company finances, business practices, and matters relating to the planting and harvesting of oysters in the James and Rappahannock Rivers. Receipts, 1933-1935, show profits and expenditures for sale of oysters and supplies. Also included are company minutes, 1933, detailing business practices.
</p>
</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1134993">Hammell Oyster Company Documents,
	<unitdate type="inclusive">1929-1936
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series V">Business Records of John S. Chowning,
<unitdate type="inclusive">1855-1859
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>2 volumes</extent>
</physdesc>
</did>
<scopecontent>

<p><emph render="bold">Historical Information:</emph>John S. Chowning owned a general store in the town of Merry Point, which conducted business during the mid-nineteenth century.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of John S. Chowning consist of a daybook and a journal.</p>
</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number  1128162">Daybook of John S. Chowning, 
	<unitdate type="inclusive">1855-1857
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The daybook recorded in chronological order the general store's daily transactions. Information recorded in the daybook includes date of transaction, name of customer, merchandise purchased, quantity purchased, price of each item, and amount owed. Merchandise sold includes oysters, silk handkerchiefs, dry goods, clothing, fish, whiskey, cheese, turpentine, shoes, spices, and starch.
	</p>
	</scopecontent>
	</c02>

	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128155">Journal of John S. Chowning,
	<unitdate type="inclusive">1855-1859
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The daybook recorded the accounts of individual customers each month. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, name of customer, merchandise purchased, quantity purchased, price of each item, and amount owed. Transactions recorded in journal for October 1855 - October 1857 are a duplicate of transactions found in daybook for the same time period.
	</p>
	</scopecontent>
	</c02>

</c01>
<c01 level="series">
<did>
<unittitle label="Series VI">Business Records of Stokeley Towles,
<unitdate type="inclusive">1796-1800
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>1 volume</extent>
</physdesc>
</did>
<scopecontent>

<p><emph render="bold">Historical Information:</emph>Stokeley Towles was a lawyer in Lancaster County, Virginia during the late eighteenth century. He also served as Commonwealth's Attorney in both Richmond and Lancaster counties.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of Stokeley Towles consist of a ledger, labelled "Ledger C." The ledger recorded the accounts of individual clients. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, legal service rendered, form of payment, and amount owed or paid. Legal services include drawing up legal documents, offering legal advice, and representing clients in chancery and judgment suits. Form of payments include cash, credit, and barter such as use of enslaved people for a certain period of time. Volume also includes accounts that record payments for services rendered by Towles on behalf of the Commonwealth of Virginia and as Commonwealth's Attorney in both Richmond and Lancaster counties.
</p>
</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128147">Ledger C of Stokeley Townes, 
	<unitdate type="inclusive">1796-1800
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series VII">Business Records of the Thomas West Tavern,
<unitdate type="inclusive">1809-1815
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>4 volumes</extent>
</physdesc>
</did>
<scopecontent>

<p><emph render="bold">Historical Informtation: </emph>Thomas West owned a tavern located at Lancaster Courthouse in Lancaster County during the early 19th century.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of the Thomas West Tavern consist of daybooks and ledgers.  The daybooks record transactions on a daily basis. Entries include name of customer, date of transaction, items purchased or services rendered, amount owed and paid. The ledgers record the individual accounts of customers and the tavern's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transactions, amount owed, form of payment, and amount paid. Transactions include renting rooms, serving meals, selling alcoholic drinks, and feeding horses. Alcoholic drinks served include brandy, grog, julip, toddy, whiskey, and wine. Payments made by cash and credit. The tavern's controlling accounts include expense account, cash account, bonds receivable, and bonds payable. Ledger C includes an index that lists names of customers in alphabetical order and page numbers where customers account could be found.
</p>
</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128156">Ledger A of the Thomas West Tavern
	<unitdate type="inclusive">1809
	</unitdate>
	</unittitle>
	</did>
	</c02>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number  1184640">Daybook of the Thomas West Tavern, 
	<unitdate type="inclusive">1811
	</unitdate>
	</unittitle>
	</did>
	</c02>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1184641">Daybook of the Thomas West Tavern, 
	<unitdate type="inclusive">1811-1812
	</unitdate>
	</unittitle>
	</did>
	</c02>

	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128171">Ledger C of the Thomas West Tavern, 
	<unitdate type="inclusive">1813-1815
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series VIII">Business Records of an Unidentified Business, 
<unitdate type="inclusive">1838-1842
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>1 volume</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Scope and Content:</emph> The business records of the unidentified business consist of a ledger. The ledger records the accounts of individual customers. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transaction, page number of transaction found in corresponding journal or daybook, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by the merchant. Rather, it uses the general term "merchandise." Payments made by cash and credit. Volume includes an index at the front that lists customers' names in alphabetical order and page numbers where customers' accounts can be found. Volume is in poor condition due to damaged spine. Several pages were torn from volume.
</p>
</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128159">Ledger of an Unidentified Business, 
	<unitdate type="inclusive">1838-1842
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series IX">Business Records of an Unidenified General Store, 
<unitdate type="inclusive">1839-1846
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>1 volume.</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph>The unidentified general store conducted business in Lancaster County during the mid-nineteenth century.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of the unidentified general store consist of an account book. It recorded the indivdual accounts of customers. Information found in each entry include date of transaction, items purchased, quantity of items purchased, and total amount owed and paid. Items purchased include whiskey, candles, coffee, dry goods, knives, shoes, clothing, and spices. Items paid by cash and credit. The volume includes an index listing the names of customers in alphabetical order and the page number where their accounts can be found.</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1163666">Account Book of an Unidentified General Store, 
	<unitdate type="inclusive">1839-1846
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series X">Business Records of an Unidentified Merchant,
<unitdate type="inclusive">1796-1801
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>3 volumes</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph> The unidentified merchant conducted business in Lancaster County, Virginia during the late 18th century.</p>
<p><emph render="bold">Scope and Content:</emph> The business records of the unidentified merchant consist of three ledgers. They record the accounts of individual customers and the merchant's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transaction, page number of transaction found in corresponding journal or daybook, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by the merchant. Rather, it uses the general terms "sundries" and "merchandise." The merchant also hired out enslaved people to customers. Payments made by cash, credit, labor, hire of enslaved people, or barter of items such as corn, wheat, tobacco, chickens, fodder, and brandy. The merchant's controlling accounts include merchandise account, corn account, expenses account, cash account, wheat account, and beans account. Ledger F includes an index at the front that lists customers' names in alphabetical order. All three volumes are in poor condition. Ledgers C and E have pages missing.
</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128163">Ledger C of an Unidentified Merchant, 
	<unitdate type="inclusive">1796-1797
	</unitdate>
	</unittitle>
	</did>
	</c02>

	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128169">Ledger E of an Unidentified Merchant, 
	<unitdate type="inclusive">1799-1800
	</unitdate>
	</unittitle>
	</did>
	</c02>

	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128175">Ledger F of an Unidenified Merchant, 
	<unitdate type="inclusive">1800-1801
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series XI">Business Records of Waddey and Payne,
<unitdate type="inclusive">1832-1835
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>1 volume.</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph>Waddy and Payne was a general store that conducted business in Lancaster County during the mid-nineteenth century.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of Waddey and Payne consists of a ledger. It recorded the accounts of individual customers and the store's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, merchandise sold, quantity of items sold, price per item, amount owed, form of payment, and amount paid. Items sold include shoes, bacon, candles, alum, dry goods, clothing, coffee, pencils, tobacco, spices, nails, and scissors. Payments made by cash, credit, and labor. The store's controlling accounts include wheat account, bean account, and corn account. Volume includes an index at the front that lists customers' names in alphabetical order and page numbers where customers' accounts can be found. Volume is in poor condition due to damaged spine.
</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128152">Ledger of Waddey and Payne, 
	<unitdate type="inclusive">1832-1835
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>

<c01 level="series">
<did>
<unittitle label="Series XII">Business Records of Warner Eubank,
<unitdate type="inclusive">1845-1850
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>1 volume</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph>
The general store owned by Warner Eubank conducted business in Lancaster County Court House, Virginia during the mid-nineteenth century. He also served as county clerk of Lancaster County during the following years, 1856-1884.</p>
<p><emph render="bold">Scope and Content:</emph>The business records of Warner Eubank consist of a ledger. It recorded the accounts of individual customers and the store's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transaction, page number of transaction found in corresponding journal or daybook, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by the merchant. Rather, it uses the general terms "sundries" and "merchandise." Payments made by cash and credit. The merchant's controlling accounts include merchandise account, bond account, cash account, and interest account. Volume includes an index at the front that lists customers' names in alphabetical order and page numbers where customers' accounts can be found.
</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128158">Ledger of Warner Eubank,
	<unitdate type="inclusive">1845-1850
	</unitdate>
	</unittitle>
	</did>
	</c02>
</c01>
<c01 level="series">
<did>
<unittitle label="Series XIII">Business Records of West and Adam, 
<unitdate type="inclusive">1804-1809
</unitdate>
</unittitle>
<physloc>State Records Center
</physloc>
<physdesc><extent>2 volumes</extent>
</physdesc>
</did>
<scopecontent>
<p><emph render="bold">Historical Information:</emph>
West and Adam was a general store that conducted business in Lancaster Court House, Virginia, during the early 19th century. It was owned by Thomas West and John Adam. Information found in the volumes were used as evidence in court cases heard in Lancaster County.</p>
<p><emph render="bold">Scope and Content:</emph> The business records of West and Adam consist of a daybook and a ledger. Both volumes are in poor condition.
</p>

</scopecontent>
	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1128153">Ledger of West and Adam, 
	<unitdate type="inclusive">1804-1809
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The ledger recorded the accounts of individual customers and West and Adam's controlling accounts. Each account lists transactions in chronological order. Information found in each entry includes date of transaction, form of transaction, page number of transaction found in corresponding daybooks, amount owed, form of payment, and amount paid. Volume does not contain detailed information regarding items sold by the merchant. Rather, it uses the general terms "sundries" and "merchandise." For more detailed information regarding items sold see corresponding daybook. The merchant's controlling accounts include merchandise account, bonds payable, bonds receivable, tobacco, corn, and cash account.
	</p>
	</scopecontent>
	</c02>

	<c02 level="item">
	<did>
	<unittitle label="Barcode Number 1157866">Daybook of West and Adam, 
	<unitdate type="inclusive">1806-1807
	</unitdate>
	</unittitle>
	</did>
	<scopecontent>
	<p>The daybook recorded transactions as they occurred on a daily basis from March 1806 - June 1807. Information found in each entry includes name of customer, items purchased, quantity of items purchased, cost per item, amount owed, and amount paid. Merchandise sold include clothing, brandy, spices, dry-goods, scissors, knives, pipes, and almanacs. Payments made predominantly by cash and credit. Information in daybook was transferred to the customer's individual account in corresponding ledger.
	</p>
	</scopecontent>
	</c02>
</c01>
</dsc>
</archdesc>
</ead>































